2005-622-Ordinance No. 2005-012 Recorded 4/13/2005R VfIEWED
LEGAL COUNSEL
R;PED
CODE REVIEW COMMiTTEE
DESCHUTES COUNTY OFFICIAL RECORDS Q 2005_622
NANCY BLANKENSHIP, COUNTY CLERK
CONNISSIONERS' JOURNAL 04/13/2005 04:09:54 PM
IL111 11tiIIIIIIIIIIIIII 11111
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Amending Chapter 4.08, Transient Room
Tax Ordinance, of the Deschutes County Code and ORDINANCE NO. 2005-012
Prescribing an Effective Date of October 1, 2005.
WHEREAS, the Board of County Commissioners has determined it is necessary to amend Deschutes
County Code Chapter 4.08, Transient Room Tax Ordinance to clarify language in the Ordinance; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS as
follows:
Section 1. AMENDMENT. Deschutes County Code Chapter 4.08, Transient Room Tax Ordinance, is
amended to read as described in Exhibit 'A" attached hereto and by this reference incorporated herein, with
new language underlined and language to be deleted in strikethroug 4.
Section 2. EFFECTIVE DATE. The Deschutes County code amendment adopted in Section 1 of this
ordinance shall become effective on October 1, 2005.
/ '3
DATED this day of '2005.
BOARD OF COUNTY COMMISSIONERS
OF DESCHU ES COU Y, OREGON
TOM 1JEWOLF, Chair
MICHAE
,W. DALY, Commissioner
VENNIS R. L.UK
Date of 1 st Reading: dayof )J�MC4--2005.
nd
Dateof2 Reading: dayof Q#i�-12005.
Record of Adoption Vote
Commissioner Yes No Abstained Excused
Tom DeWolf
Michael M. Daly
Dennis R. Luke
Effective date: 1 "t day of October, 2005.
ATTEST,�
Recording Secretary
PAGE 1 OF 1 - ORDINANCE NO. 2005-012
er
EXHIBIT A
Chapter 4.08. TRANSIENT ROOM
I TAX
4.08.010.
4.08.015
4.08.020.
4.08.025.
4.08.030.
4.08.035.
4.08.040.
4.08.042.
Short title.
Notices.
Definitions.
Definition -Accrual accounting.
Definition -Board.
Definition -Cash accounting.
Definition -County.
Definition -Destination Resort.
4.08.045.
Definition -Hotel.
4.08.050.
Definition -Occupancy.
4.08.055.
Definition -Operator.
4.08.060.
Definition -Person.
4.08.062.
Definition -Recreation Fee.
4.08.065.
Definition -Rent.
4.08.070.
Definition -Rent package plan.
4.08.074.
Definition -Site.
4.08.075.
4.08.077.
Definition -Tax.
--
4.08.080.
Defin*
.t.*
Definition -Tax Administrator.
4.08.085.
Definition -Transient.
4.08.090.
Tax Imposed.
4.08.100.
Applicability.
4.08.110.
Operator-Cotlection Amount.
4.08.120.
Operator-Collection-Procedurel
4.08.340.
Operator Fee.
4.08.125.
Personal liability.
4.08.127.
Penalties -Noncompliance with
advertising requirements.
4.08.130.
Exemptions.
4.08.140.
Operator -Registration -Form and
contents -Execution -Certificate of
authority.
4.08.145.
Operator -Advertising of Hhotel
rentRentals-Identification
required.
4.08.150.
Returns and payments -Date due.
4.08.160.
Penalties and
interest -Delinquency.
4.08.170.
Penalties and interest -Continued
delinquency.
4.08.180.
Penalties and interest -Fraud.
4.08.190.
Penalties and interest -Assessment
of interest.
4.08.200.
Penalties and interest -Penalties
merged with taxTax.
4.08.210.
Penalties and interest -Petition for
waiver.
4.08.220.
Deficiency determination.
4.08.230.
Fraud -Refusal to collect -Evasion.
4.08.240.
Operator delay.
4.08.250.
Redeterminations.
4.08.260.
Security for collection of taxtax.
4.08.270.
Lien.
4.08.280.
Refunds.
4.08.290.
Transient room taxtax fund.
4.08.300.
Recordkeeping.
4.08.310.
Examination of records.
4.08.320.
Administration -Confidentiality.
4.08.330.
Appeals.
4.08.340.
Unlawful acts -Penalty.
4.08.010. Short title.
DCC 4.08 shall be known as the Deschutes
County transi Transient room taxTax
ordinance.
Ord. 2005-012 § 1, 2005; Ord. 203-3 § 1, 1975)
4.08.015 Notices.
All notices reouired or Dermitted to be Lriven
under DCC 4.08 may be served
Per-sonallypersonally or by first class mail
Postage prepaid, to the recipient of the notice.
If notice is mailed to an Operator, it will b
addressed to the Operator - at the Operator's
address as the address appears in the 'record of
the Tax Administrator. Operator is reguired
to provide Tax Administrator with Operator's
eurr,entcurrent address and to vrovide Tax
Administrator with any change of Operator's
address. If notice is versouPersonally serve
it is deemed served at the time of delivery.
notice is served by mail, it is deemed served (3
days after the date the notice is deposited fo
mailine with the United States Postal Service.
(Ord. 2005-012 § 1, 2005,
§ 1, 2004).
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4.08.020. Definitions.
For the purposes of DCC 4.08, unless otherwise
a p p �e
pgarent from the context, certain words
and phrases used in DCC 4.08 are defined as set
forth in DCC 4.08.025 -OM through ..DCC
4.08.085.
(Ord. 2005-012 § 1, 2005�__Ord-_2004-00520"
§ 1, 2004tOrd. 2001-016 § 2, 2001; Ord. 95-029
§ 1, 1995; Ord. 203 -3 § 2, 1975)
4.08.025. Definition -Accrual accounting.
"Accrual accounting" means the Operator - enters
the FePARent due from a tf�Transient on his
records when fentRent is earned whether or not it
is paid.
(QrC20Q5__012 � I MQLOrd. 2003-3 § 2, 1975)
4.08.030. Definition -Board.
"Board" means the Go �-_Deschutes County
Board of CojLnty Commissioners.
(Ord. 2005-012 § 1, 2005; Ord.-2004-00520GS-00
§ 1, 2004�,Ord. 203-3 § 2, 1975)
4.08.035. Definition -Cash accounting.
"Cash accounting" means the Operator does not
enter the fe-PARent due from a tfwis�Transient
on his records until ferARent is paid.
(Ord. 2005-012 § 1, 200�5-0fd—_2004-0052005-00
§4 -,2004; -Ord. 203-3 § 2,1975)
4.08.040. Definition -County.
"County" means Deschutes County and is limited
to the unincorporated area of the County.
(Ord. 203 -3 § 2, 1975)
4.08.042 Definition - Destination Resort
"Destination Resort" means 4U_ Hotel which
includes on the site of the Hotel three or more of
the following outdoor recreation facilities that are
available to Hotel ocpWants with or without
additional charge: Bike paths, walking trails,
running trails or horse trails at least two miles in
length, horseback riding facilities, one or more
golf courses, tennis..courts. skatiqg —fadlLifies and
one or more swimmin_g2qqls.
(Ord. 2005-012 § 1, 20"5
4.08.045. Definition -Hotel.
"Hotel" means any structure_-py s
2a—ce, or any
portion of any structure__91- space which is
occupied or intended or designed for
tr-�TTransient oQccupancy for 30 days or
less, for dwelling, lodging or sleeping purposes,
and includes, but is not limited to -any Hhotel,
inn, tourist home, tourist accommodation,
condominium, motel, studio Hhotel. hostel,
bachelor Motel, lodging house, bed and
breakfast, vacation home, vacation rental home,
rooming house, apartment house, public or
private dormitory, fi-aternity, sorority, public or
private club, spaee--in-mobile home,.R.V. or
trailer parks, cgMpgrounds private home, or
similar structure or portions thereof so occupied.
Qrd. 2005-012 § 1�2 0 0 5 - Off I
§4-,-2004;_Ord. 93-049 § 1, 1993; Ord. 203-3 § 2,
1975)
4.08.050. Definition-Occupancy_lnd
occupying.
"Occupancy" and "OccwyjAg" means the use or
possession, or the right to the use or possession,
for lodging or sleeping purposes, of any room or
rooms in a Hhotel, or space in a mobile home or
trailer park or portion thereof.
(Ord. 2005-012 4 1, 2005 Ord. 2004 0052005-00
i rd. 203-3 § 2, 1975)
4.08.055. Definition -Operator.
"Operator" means the pefsenP�rsQn who is
proprietor of the Hhotel in any capacity. Where
the Operator performs his ftmctions through a
managing agent of any type or character other
than an employee, the managing agent shall also
be deemed an Operator for the purposes of DCC
4.08 and shall have the same duties and liabilities
as his principal. Compliance with the provisions
of DCC 4.08 by either the principal or the
managing agent shall be considered to be
compliance by both.
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(Ord. 2005-012 4 1, 2�005-0fd—.2004-0052004W
§ 1, 2004; Ord. 203-3 § 2, 1975)
4.08.060. Definition -Person.
"Person" means any individual, firm, partnership,
joint venture, association, social club, fi-aternal
organization, fraternity, sorority, public or private
dormitory, joint stock company, corporation,
estate, trust, business trust, receiver, trustee,
syndicate or any other group or combination
acting as a unit.
(Ord. 203-3 § 2,1975)
4.08.062 Definition — Recreation Fee
"Recreation Fee" means a fee charged,
assessed or allocated by a Hotel to a Hotel
ogglIpant or ocMants for use of
Destination Resort recreation facilities,
whether the Hotel charging the Recreation
Fee is a Destination Resort or has a contract
or meement with a Destination Resort for
use by the Hotel's guests of the recreation
facilities of the Destination Resort.
(Ord. No. 2005-012 § 1, 2QU5
4.08.065. Definition - Rent
"Rent" means the full consideration charged,
whether or not received by the Qperator, for th
OcpWancy of space in a Hotel valued in mone
or in Lyoods, labor, credits, property or oth
consideration valued in moqe
y, without
deduction. Excot as otherwise provided in this
section, Rent includes ' all fees, charges and
assessments (including but not limited to,
cleanina fees or fees for maid service) charged,
assessed or allocated by Qperator for the
Occup cy of Wace in a Hotel, the p4yment for
which is not optional to the Person occoyin
Tace in the Hotel. Rent does not include:
Anv taxes. fees or assessments levied
by aLiy other governmental entity;
I The sale of --4ny goods, services or
commodities which are spparate
indgpendent from occLipancy of a room
or svacein the Hotel:
3. Any fees, charges or assessments, other
than the ftunishing of a room or
accommodations in a Hotel or a p4ddng
�pace in a mobile home, R.V. or trailer
park, the payment for which is optional
to the Person occppying the room or
rooms in a Hotel or parking in a Tace in
a mobile home. R.V. or trailer park; or
4. Recreation Fees charged, assessed or
allocated by a Hotel Operator as of
Januar 2QO f ato
yJ.__�J__4,ny_Qp.pr _r intends
to increase the amount the Qperato
charges, assesses or allocates for
Recreation Fees, the Qperator must
notify the Board of such intended chang
at least three (3) months prior to
lementation of the intended ghan
M
(Ord. 2005-012 § 1, 2005, Ord. 2005-00—Ord.
203-3 § 2, L "75
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EXHIBIT A
4.08.070 - Definition - Rent Package Plan
"Rent Package Plan" means the full consideration
charged, whether or not received by the Qperator,
for Rent plus food and/or activities where a sinal
rate is charged for the combination of Rent, food
and/or activities. For pMoses of determini
Deschutes County Transient fRoom Tax for a
Rent Package Plan, the Qperator may exclud
from Ref4---anRent an amount allocated b
Qperator as the Operator's reasonable cost femf
providing the food, activity or activitie
fppd) as part of the Rent Package Plan.
(Ord. 2005-012 § 1, 2005, Ord. 2003-003 _2
1975)
4.08.074. Definition -Site.
"Site" means an individual Hotel, as defined in
DCC 4.08, for which there is a s!;parate rea
property tax account or accounts. An individual
site may include more than one unit of spparatel
rentable accommodations.
(Ord. 2005-012 & 1, 2005; Ord. 97-073 § 2, 1997)
4.08.075. Definition -Tax.
"Tax" means either the taxtax payable by the
tmasiePATransient, or the aggregate amount of
taxtaxes due from an Operator during the period
for which the -Operator is required to report his
collections for the Operator's Hhotel.
(Ord. 200 -012 § 1, 2005;0fd-.2-0��_Q
§ 1, 2004LOrd. 203-3 § 2,1975)
4.08.
ctn'55
propefty ta ax aeeount. An kidividual site may
inelude mere than one unit of separate!
fei#Rentable-ae���-
(Ord. 97 073 § 2, 1997)
4.08.080. Definition -Tax Administrator.
"Tax Administrator" means the County Finance
Officer.
(Ord. 97-013 § 1, 1997; Ord. 203-3 § 2, 1975)
4.08.085. Definition -Transient or Occupant.
"Transient" or "OcMant" means any individual,
exc!;pt the owner of a I-ffiotel or private residence
used as a 11hotel, who exercises Oeccupancy or
is entitled to Oeccupancy in a f1hotel for a period
of 30 consecutive calendar days or less, counting
portions of calendar days as full days. The day a
tmiisientTransient checks out of the Hhotel shall
not be included in determining the 30 -day period
if the transiei#Transient is not charged rePARent
for that day by the Operator. Any such individual
so occupying space in a Hhotel shall be deemed
to be a tmnsi Transient until the period of 30
days has expired unless there is an agreement in
writing between the Operator and the occupant
providing for a longer period of Oec ancy. An
- CUP 3 —
owner of a Hhotel, an owner of a privat
residence used as a Hhotel, or a p��erso
who pgys for lodging on a monthly basis,
regardless of the number of days
such month, shall not be deemed a
trmsierATransient for pu!poses.of the Deschutes
Coup.ty Transient Room Tax Ordinance.
(Ord. 2005-012 § 1, 2005;0fd-_2-0��Q
§ 1, 2004LOrd. 203-3 § 2, 1975)
4.08.090. Tax Imposed.
For the privilege of Oeccupancy in any Hhotel,
on and after the effective date of the ordinance
codified in DCC 4.08, each tmnsi ntTransient
shall pay a taxTax in the amount of seven percent
(2%olof the fentRent for Oeccupancy of Vace in
a Hhotel.ehafgeW4 the Opemten The taxTax
constitutes a debt owed by the tFansientTransient
to the County which is extinguished only by
payment to the Operator as agent for the County.
The tFansi Transient shall pay the taxTax to the
Operator of the Hhotel at the time the feRtRent. is
paid. The Operator shall enter the taxTax on
Operator's his -records when FentRent is collected
if the Operator keeps his -records on the Ceash
accounting basis and when earned if the Operator
keeps hi -&-records on the Aaccrual accounting
basis. If rentRent is paid in installments, a
proportionate share of the taxTax shall be paid by
the tFansiePATransient to the Operator with each
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installment. If. for any reason, the taxTax due is
not paid to the Operator of the hHotel, the Tax
Administrator may require that such taxTax shall
be paid directly to the County.
(Ord. 2005-012 § 1, 2005,Ofd-.2-00��
§ 1, M04LOrd. 95-029 § 1, 1995; Res. 87-053
adopted by the people 11/3/87; Ord. passed
3/11/80: Ord. 203-3 § 3, 1975)
4.08.100. Applicability.
The taxTax imposed by this ordinance shall apply
only to those Hhotels located within the
unincorporated area of the County.
(Qr.d 2005-012 & 1. 2005,.Ord. 95-029 § 1, 1995;
Ord. 203-3 § 4, 1975)
4.08.110. Operator -Collection -Amount.
A. Every Operator fentRenting rooms in the
County, the Oeccupancy of which is not
exempted under the ternis of DCC 4.08, shall
collect a taxTax from the eeeupa
tfmisientTransient occqp3dng the room. The
taxTax. collected or accrued by the Operator
constitutes property of the County in the
possession of the Operator, held in trust by
such Operator until conveyed to the County
in accordance with the provisions stated-inof
DCC 4.08.
B. In all cases of credit or deferred payment of
rentRent, the payment of tax -Tax to the
Operator may be deferred until the fentRent
is paid, and the Operator shall not be liable
for the taxTax until credits are paid or
deferred payments are made.
(Ord. 2005-012 § 1, 2005;Ofd. 2004 0052005-00
*4-,2-004L_Ord. 97-073 § 1, 1997; Ord. 95-029 §
1, 1995; Ord. 203-3 § 5, 1975)
4.08.120. Operator-Collection-_Procedurej
Operator Fee.
A. Each Operator shall collect the taxTax
imposed by DCC 4.08 at the same time as the
rePARent is collected from every
tfansientTransient.
B. The amount charged by an Qperator for
Deschutes Cointy Transient Room Tax shall
be sqparately stated on all records of Operator
and on all invoices and receipts rendered b
Operator and shall be specifically identified
on all Operator records, invoices and receipts
as "Deschutes Cognty Room Tax." The
amounts listed by an Qperator on the
Qperator's records, invoices and receipts as
"Deschutes Coqpty Room Tax" shall not
include qny other taxtaxes, fees, charges o
assessments.The ameth-A of tax shal
sepafately A I . . Opefater2s r-eeef&,
and any r-eeeipt rendefed by the Opemtef-.
Q. No Operator of a Hhotel shall advertise that
the taxTax or any part of the taxTax will be
assumed or absorbed by the Operator, or that
it will not be added to the rentRent, or that,
when added, any part will be refunded,
except in the manner provided by DCC 4.08.
D. Each Operator may retain, as a collection
reimbursement charge, pp to five percent
(5%) of all Deschutes Count
tfan4enffransient fRoorn taxTax revenues
collected by Operator.
(Ord. 2005-012 § 1, 2005;0rd. 2004 0052005-N
§ 1, 2004LOrd. 95-029 § 1, 1995; Ord. 203-3 § 6,
1975)
4.08.125. Personal liability.
Each pefsenftrson who uses, expends, diverts
any taklax held in trust, or withholds or
authorizes or directs such use, expenditure,
diversion, or withholdin& shall be
per-semPersonally liable to the County for all
taxTaxes so used, expended, diverted, or
withheld, plus all penalties and interest accrued or
imposed as a result of such action.
(Ord. 20 )5-012 § 1, 2005; Ord. 97-073 § 2, 1997)
4.08.127. Penalties -Noncompliance with
advertising requirements.
It is an h4metieft a violation for any Operator
who places or causes to appear through any
medium an advertisement soliciting reservations
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or fentRental availability for any location if such
advertisement does not include the certificate of
authority number as prescribed in DCC 4.08.140.
No Operator shall fail or refuse to furnish
information related to the advertising of any
location upon request of the Tax Administrator.
Violation of &ny preNisimViolation of @pny
provisions of DCC 4.08.127 is a Class A
ftifia,4ieaViolation.
(Ord. 2005-012 § 1, 2005, Ord. 2004 0052005 00
§ 1, 2004i:Ord. 97-073 § 2, 1997)
4.08.130. Exemptions.
No takTax. imposed under DCC 4.08 shall be
imposed upon:
A. Any occupant for more than 30 successive
calendar da�q (a pefsen who pays fef ledging
en a mentWy basis, iffespeetive of ti-
mffnber- of days in stieh month, shall not b
deefrA a tfansiePA)-,-
B. Any occupant whose feFARent is of a value
less than $4.00 per day;
C. Any occupant whose fentRent is paid for a
hospital room or to a medical clinic,
convalescent home or home for aged people.
(Ofd. 95 029 § 1, 1995; Ord. 93 049 adepted b5
the peeple 11 /W93; Ofd. 93 020 § 1, 1 93; Ord.
203 3 § 7, 197-5)
D. The United States Government when a
federal gmployee is on federal government
business and the lodging for the gmployee is
directly paid for by the government or
p-Mloyee with a g-overnment-issued check.
credit card. Purchase order or other form of
rocurement document.
E. Any Federally Chartered or . zation when
an organization eMloyee is on organization
business and the lodging for the pmployee is
directly paid for by the onzanization or
gmployee with an organization -issued chec
credit card, purchase order or other form of
procurement document.
(Ord. 2005-012 § 1, 2005,0fd--2004-OGS2005-00
§ 1, 2004LQrd. 95-029 1 1995- Ord. 93-049
-L�
adopted by the people 11/9/93; Ord. 93-020 § 1,
1993, Ord. 203 -3 § 7, 1975)
4.08.140. Operator -Registration -Form and
contents -Execution -Certificate of
Authority.
A. Every pefsenPq�jon engaging or about to
engage in business as an Operator of a Hhotel
in the County shall register within 15
calendar days after commencing business
with the Tax Administrator on a form
provided by_:4iimLhe Tax —Administrator.- The
privilege of registration after the date of
imposition of such taxTax shall not relieve
any perse0grson from the obligation of
payment or collection of taxTax regardless of
registration.
B. When registering, rRegistrants shall provide
the Tax Administrator with the following
information: (1) the name under which an
Operator transacts or intends to transact
business; (2) the office address of his place or
places of business; (3) a residence address, if
no business address exists; (4) the address of
eaeh site sub,*4 to DGC 4.08; and (5) -and
gff such other information to facilitate the
collection of the taxTax as the Tax
Administrator may require. The registration
form shall provide for submission of the
information required by DCC 4.08.140 shall
set forth in full the requirements imposed by
DCC 4.08 regulating an Operator's
advertisement of Hhotel accommodations-,,
and shall be signed by the Operator.-Ugon
request of the Tax Administrator, at the time
of registration or at ggy other time, an
Qperator shall provide the address of each
site pperated by Qperator which is subject to
DCC 4.08.
C. The Tax Administrator shall, within Len (10)
days after registration, issue without charge
from the occupant, together with a duplicate
thereof for each additional place of business
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EXHIBIT A
for each registrant, a certificate of authority.
Certificates shall be nonassignable and
nontransferable and shall be surrendered
immediately to the Tax Administrator upon
the cessation of business at the location
named or upon its sale or transfer. Each
certificate and duplicate shall state the place
of business to which it is applicable and shall
be prominently displayed therein so as to be
seen and come to the notice readily of all
occupants and pefsenPqrsons seeking
Qeccupancy.
The certificate shall, among other things,
state the following:
I . The name of the Operator,
2. The physical address of the Hhotel;
I The date upon which the certificate was
issued;
4. The Deschutes County Certificate of
Authority (DCCA) number, as assigned
by the Tax Administrator; and
5. This Transient Occupancy Registration
Certificate signifies that the pefsenPerso
named on the face hereof has fulfilled the
requirements of the Transient Room Tax
Ordinance of the County of Deschutes by
registration with the Tax Administrator
for the purpose of collecting from
tfansieWTransients the room taxTax
imposed by said County and remitting
said taxTax to the Tax Administrator.
(Ord. 2005-012 § 1, 2005, Ord. 2004 0052005-00
§4—,2004LOrd. 97-073 § 1, 1997; Ord. 95-029 §
1, 1995; Ord. 203-3 § 8, 1975)
4.08.145. Operator -Advertising of Hhotel
mutRentals-Identification
required.
Every Operator, in placing advertisements
soliciting business for any location represented by
that Operator, must include the certificate of
authority (DCCA) number. For purposes of DCC
4.08, advertisement includes any print, electronic,
or audio media, including, but not limited to,
advertisements appearing in newspapers,
magazines, newsletters, flyers, internet sites, or
any other advertising mediuni, regardless of
origin, distribution method, or distribution
location of such medium. Such identification
shall appear as "DCCA #" followed by the
certificate number assigned by the Tax
Administrator for that location, shall appear in a
readable size and font, if applicable, and shall be
placed in such location that it is readily noticed as
a part of the advertisement. This advertising
requirement does not apply to Operators whose
certificate of authority is assigned to only one
physical location, and that location provides six
or more rooms or individual units available for
tfmsie Transient Oeccupancy.
Ord. 2005 -012 § 1, 2005; Ord. 97-073 § 2, 1997)
4.08.150. Returns and payments -Date due.
A. The-taxTax-iffi�����
paid by the tfan&iefATransient4o-�crator
at the fiffie that-f�Rent-44, * ' ' - ounts
ef sueh t Taxes eefleL4ed by -any -Operator
afe-due and payable to the Tax Administfate
en a fnefAhly basis on the 15th day of th
fnoi4h for- the py-eeeding mepAh; and afe
deliffquerA en the 16th day of the menth i
whieh they are due. The taxTax imposLd by
DCC 4.08 shall be paid by the
tfansiePATransient to the Operator at the time
that fentRent is paid. All amounts of such
faxTaxes collected by an Operator orfor
which the taxTax is otherwise owed b
Operator to County, are due and pgyable to
the Tax Administrator on a monthly basis by
no later than the 15th day of the mo�th
following the month in which the taxTax is
collected by the Operator or is otherwise
owed by erator to County, and a
delinquent if not paid to the Tax
Administrator by not later than the last day of
the month in which such taxTaxes are due
and pUable to the Tax Administrator.
B. On or before the 15th day of the month
following each month of collection, every
Operator liable for payment of taxTax shall
file a return for the preceding month's taxTax
collections with the Tax Administrator. The
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EXHIBIT A
return shall be filed in such fonnat or on such
forms as the Tax Administrator may
prescribe.
C. Returns shall show the amount of taxTax
collected or otherwise due for the related
period by site. The Tax Administrator may
require returns to show any or all of the
following:
1. The sites for which rentRental income
was collected during the month, listed by
address and the number of separately
fentRentable units per site;
2. Gross receipts of Operator for such
period;
3. The total rentRentals upon which taxTax
was collected or otherwise due;
4. An explanation in detail of any
discrepancy between such amounts; and
5. Any new units added from the previous
months or any units deleted from the
previous months; and
6. The amount of FentRents exempt, if any.
D. The pefsenPqrson required to file the return
shall deliver the retum-,togedier-with-the
f eff iitte&tee of the ameum of thetaxTm-dtt_,
to the Tax Administrator at the his officef of
the Tax Administrator, either by
peFsenftrsonal delivery or by mail. If the
return is mailed, the postmark shall be
considered the date of delivery for
determining delinquencies.
E—For good cause, the Tax Administrator may
extend but the time for making any return o
pUment F �Tax for a perio not to exceed
one mont . the time for making any r-etum e
payRwi4 of ax. No ftirther extension
shall be granted, except by the Board. Any
Operator to whom an extension is granted
shall pay interest at the rate of one percent
tLn per month on the amount of texTax due
without proration for a fraction of a month.
If a return is not filed, and the taxTax and
interest due is not paid by the end of the
extension granted, then the interest shall
become a part of the taxTax for computation
of penalties described elsewhere in DCC
4.08.
(Ord. 2005-012 § 1, 2005;0rd. 2004 0052005 00
§ 1, 2004- Ord. 97-073 § 1, 1997; Ord. 95-029 §
1, 1995; Ord. 203-3 § 9, 1975)
4.08.160. Penalties and
interest -Delinquency.
Any Operator who has not been granted an
extension of time for remittance of tax -Tax due
and who fails to remit any taxT—ax imposed by
DCC 4.08 prior to delinquency shall pay a
penalty of +a�ten percent LIOND-of the amount of
the taxTax due in addition to the amount of the
taxTax.
(Q�d. 2005-012 � 1, 2005,OM-�2004-0��
__4.,t:Ord. 95-029 § 1, 1995; Ord. 203-3 §
10(l),1975)
4.08.170. Penalties and interest -Continued
delinquency.
Any Operator who has not been granted an
extension of time for remittance of taxTax due,
and who failsed to pay any delinquent remittance
on or before a per-ied-ofLhjAy_(30) days following
the date on which the remittance first became
delinquent shall pay a second delinquency
p enaltv of fifteen 4 -5 -percent 15%) of the amount
of the taxTax due plus the amount of the ta-xTax
and the 10-oten percent_flOO/o) penalty first
imposed.
(Ord. 2005-012 1, 2005,04-2004-0052-005-00
§ 1, 2004L -Ord. 95-029 § 1, 1995; Ord. 203-3 §
10(2),1975)
4.08.180. Penalties and interest -Fraud.
if the -TtaxTax Aadministrator determines that
the I �fiiqWqyment of any remittance
due under DCC 4.08 is due to fraud or intent to
evade the provisions thereof, a penalty of twenty
five2-5 percent_fZ2/6) of the amount of the taxTax
shall be added thereto in addition to the penalties
stated in DCC 4.08.160 and DCC 4.08.170.
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EXHIBIT A
(Ord. 2005-012 § 1, 2005; -Ofd. 2004 0052005-00
§ 1, 2004k:Ord. 95-029 § 1, 1995; Ord. 203-3 §
10(3),1975)
4.08.190. Penalties and interest -Assessment
of interest.
In addition to the penalties imposed, any Operator
who fails to remit the taxTax imposed by DCC
4.08 shall pay interest at the rate of one-half of
one percent per month, or fraction thereof,
without proration for portions of a month, on the
amount of the taxTax due, exclusive of penalties,
fromer the date on which the remittance first
became delinquent until paid.
(Ord. 2005-012 § 1, 2005;04_2���
§- �,�;_Ord. 95-029 § 1, 1995; Ord. 203-3 §
10(4), 1975)
4.08.200. Penalties and interest -Penalties
merged with taxTax.
Every penalty imposed and such interest as
accrues under the provisions of DCC 4.08.200
shall be merged with and become a part of the
taxTax required in DCC 4.08 to be paid_pprsuant
to DCC 4.08.
(Ord. 2005-012 § 1, 2005,0rd. 2004 0052005--00
§4,�LOrd. 95-029 § 1, 1995; Ord. 203-3 §
10(5),1975)
4.08.210. Penalties and interest -Petition for
waiver.
Any Operator who fails to remit the tax -Tax levied
in DCC 4.08 within the time stated in DCC 4.08
shall pay the penalties stated in DCC 4.08;
provided, however, the Operator may petition for
waiver or refund of any penalty, or any portion
thereof. If the total penalty due does not exceed
$10,000, any petition for waiver or reftmd of
penalties shall be directed to and determined by
the Tax Administrator. If the total penalty due
exceeds $10,000, any petition for waiver or
reftind of penalties shall be directed to and
determined by the Board. Upon receipt of a
petition for waiver or reftind of penalties as set
forth herein, the Tax Administrator or Board may,
if a good and sufficient reason is shown, waive
or direct. a refund of the penalty or any portion
thereof
(0rd
�2005-012 § 1, 2005, Ord. 2002-022 § 1,
2002; Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(6),
1975)
4.08.220. Deficiency determination.
If the Tax Administrator detennines that the
:n4qy_ returns--ffl;e is incorrect, hethe Tax
mayAd nistrator may compute and detennine
the amount required to be paid upon the basis of
the facts contained in the return ef-�Or upon
the basis of any information within histhe
possession of or available to the Tax
Administrato . One or more deficiency
determinations may be made on the amount due
for one, or more than one period, and the amount
so determined shall be due and payable
immediately upon service of notice as provided in
DCC 4.08 after which the amount detennined is
delinquent. Penalties on deficiencies shall be
applied as set forth in DCC 4.08.160 through
DCC 4.08.210.
A. In making a determination, the Tax
Administrator may offset overpayments if
any, which may have been previously made
for a period or periods, against any
underpayment for a subsequent period or
periods, or against penalties -i and interest3 on
the underpayments. The interest on
underpayments shall be computed in the
manner set forth in DCC 4.08.160 through
DCC 4.08.210.
B. The Tax Administrator shall give to the
Operator or occupant a written notice of
histhe determination made by the Tax
Administrator.– The notice may be served
per -se kPersonally or by mail; if by mail, the
notice shall be addressed to the Operator at
histhe Operator's address as it appears in the
records of the Tax Administrator. In case of
service by mail of any notice required by
DCC 4.08 the service is complete at the time
of deposit in the United States Post Office.
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EXHIBIT A
C. Except in the case of fraud or3 intent to evade
DCC 4.08 or authorized rules and
regulations, every deficiency determination
shall be made and notice thereof mailed
within three years after the last day of the
month following the close of the monthly
pefW for which the amount is proposed to
be determined or within three years after the
return is filed, whichever period expires the
later.
D. Any determination shall become due and
payable immediately upon receipt of notice
and shall become final within tenJU0 days
after the Tax Administrator has given notice
thereof, provided, however, the Operator may
petition for redemption and refiind if the
petition is filed before the determination
becomes final as provided for in DCC 4.08.
(Ord. 2005-012 § 1, 2005:.Ord. 2004 0052005-00
§ 1, 2004i:prd. 95-029 § 1, 1995; Ord. 203-3 §
11(l),1975)
4.08.230. Fraud -Refusal to collect -Evasion.
if any Operator shall fail or reffise to collect stteh
twF4heTax the correct room tax -Tax set forth in
DCC 4.08 or to make, within the time provided in
DCC 4.08 any report and remittance of such
taxTax or any portion thereof required by DCC
4.08, or makes a fraudulent return or otherwise
willfully attempts to evade DCC 4.08, the Tax
Administrator shall proceed in such manner as he
the Tax Administrator -may deem best to obtain
facts and information on which to base an
estimate of the taxTax due. As soon as the Tax
Administrator has detennined the taxTax due that
is imposed by DCC 4.08 fi7om any Operator who
has failed or refused to collect the same and to
report and remit such taxTax, hethe Tax
Administrator shall proceed to determine and
assess against such Operator the taxTax, interest
and penalties provided for by DCC 4.08. In case
such determination is made, the Tax
Administrator shall give a notice in the manner
aforesaid of the amount so assessed. Such
determination and notice shall be made and
mailed within three years after discovery by the
Tax Administrator of any ft-aud, intent to evade or
failure or refusal to collect such taxTax, or failure
to file return. Agy amount of ta*Tax, interest,
and penalties which the Tax Administrato
determines are owed shall become due and
payable immediately Lipon service of notice by
the Tax Administrator of the amount of
deficiency. The determination shall become final
within ten (10) dgys after service of notice of the
amount owed. The Operator-mU Tgtition for
redgmption and reftmd if the petition is filed with
the Tax Adrninistrator before the determination
becomes final as provided in this section. The
failure or refusal of an Operator to collect or
remit ggy texTax or t&xTaxes Lequired under
DCC 4.08 is a Class A Violation.
Any detenrAnatien shall beeeme due and payab!
inunediately upe r-eeei.. of nefiee and shal
beeeme final widiin 1.0 &y. aftef the Tax
Adwdnistmter- has given nefiee thereof-, pfevided,
hewever-, the Operator- may petitien redeWtien
4-.0&
(Ord. 2005-012 § 1, 2005; OFd-_2004-00520�
§ 1, 20 rd. 95-029 § 1, 1995; Ord. 203-3 §
11(2),1975)
4.08.240. Operator delay.
If the Tax Administrator believes that the
collection of any tax!4�; or any amount of taxTax
required to be collected and paid to the County
will be jeopardized by delay, or if any
determination will be jeopardized by delay, hethe
Tax Administrato shall fliereupffi—make a
determination of the taxTax or amount of taxTax
required to be collected, noting the faet-�he
determination. The amount so determined as
provided in DCC 4.08 shall be immediately due
and payable, and the Operator shall immediately
pay same determination to the Tax Administrator
after service of notice thereofT. pfek4ded, howev
die—The Operator may file a petition, after
payment has been made, for redemption and
refund of all or a portion of agy LLpaid sueh
detemiinatien, if the petition is filed within ten
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EXHIBIT A
(10) days from the date of service of notice by the
Tax Administrator.
(Ord. 2005-012 § 1, 2�005-0fd-.2004-0052005�:W
§4-,-20�LOrd. 95-029 § 1, 1995; Ord. 203-3 §
11(3),1975)
4.08.250. Redeterminations.
A. Any personPqrson against whom a
determination is made under DCC 4.08.220,
4.08.230 and 4.08.240 or any peFsenPgrson
directly interested may petition for a
redetern-iination and redemption and refund
within the time required in DCC 4.08.220,
4.08.230 and 4.08.240. If a petition for
redetermination and refimd is not filed within
the time required in DCC 4.08.220, 4.08.230
and 4.08.240, the determination becomes
final at the expiration of the aHewable�tiine
allowed to submit a petitio .
B. If a petition for redetermination and refund is
filed within the allowable period, the Tax
Administrator shall reconsider the
determination, and if the pefsenl? rson has so
requested in histhe petition, shall grant the
peFsenPgrson an oral hearing and shall given
himthe pff§fflPerson LenJ10) days written
notice of the time and place of the hearing -
The Tax Administrator may continue the
hearing from time to time as may be
necessary.
C. The Tax Administrator may decrease or
increase the amount of the detennination as a
result of the hearing and, if an increase is
determined,, such increase shall be payable
immediately after the hearing.
D. 'fhe efder- or- decision of the Tax
Administrator upon a petition for
redetennination of redemption and refund
becomes final LenJ10) days after service
upon the petitioner of notice thereof, unless
appeal of such order or a decision is filed
with the Board within LenJ10) days after
service of such notice.
E. No petition for redetermination of
redemption and refund or appeal therefrom
shall be effective for any purpose unless the
Operator has first complied with the payment
provisions of DCC 4.08.
Ord. 2005-012 § 1, 2005; OF&2004-0052QQ5-�
§ 1, 2004i:ord. 95-029 § 1, 1995; Ord. 203-3 §
12,1975)
4.08.260. Security for collection of taxTax.
A. The Tax Administrator, after delinquency and
when he -the Tax Administrator, in the Tax
Administrator's sole discretion, deems it
necessary to insure compliance with DCC
4.08, may require any Operator subjee
thefete—to deposit with him—the Tax
Administrator such security in the form of
cash, bond or other security as the Tax
Administrator May detefffiif�eems
qppEopriat . The amount of the security shall
be fixed by the Tax Administrator but shall
not be greater than twice the Operator's
estimated average monthly liability for the
period for which hethe Operator files retums,
detennined in such manner as the Tax
Administrator deems proper, or $5,000.00,
whichever amount is the-lessef. The amount
of the security may be increased or decreased
by the Tax Administrator subject to the
limitations provided in DCC 4.08.
B. At any time within three years after any
taxTax or any amount of taxTax required to
be collected becomes due and payable or at
any time within three years after any
determination becomes final, the Tax
Administrator may bring an action in theM
courts of the Sstate of Orego , ef afly state r
of the United States, in the name of the
County to collect the amount delinquent
together with penalties and interest.
(Ord. 2005-012 1, 2005; Or&2004-005NQ��
§ 1, 2004 -L -Ord. 95-029 § 1, 1995; Ord. 203-3 §
13,1975)
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EXHIBIT A
1
4.08.270. Lien.
A. The taxTax imposed by DCC 4.08 together
with the interest and penalties provided in
DCC 4.08 and the filing fees paid to the
County Clerk and advertising costs which
may be incurred when the same becomes
delinquent as set forth in DCC 4.08 shall be
and, until paid, remain a lien from the date of
itsthe recording with the County Clerk a
notice of lien, which shall be -.-and superior to
all subsequent recorded liens on all tangible
pefseqersonal property used in the Bhotel of
an Operator and may be foreclosed on and
sold as may be necessary to discharge such
lien, if the lien has been recorded. Notice of
lien may be issued by the Tax Administrator,
or his -a d uty of the Tax Administrator,
— ep I
whenever the Operator is in default in the
payment of such taxTax, interest, and penalty
and shall be recorded, and a copy sent to the
delinquent Operator. The pefse Wersonal
property subject to such lien seized by any
deputy or employee of the Tax Administrator
may be sold by the department seizing the
same at public auction after ten (10) --days'
notice which shall mean one publication in a
newspaper of general circulation within the
County.
B. Any lien for taxTaxes as shown on the
records of the proper County official shall,
upon the payment of all taxTaxes, penalties
and interest thereon, be released by the Tax
Administrator when the full amount
determined to be due has been paid to the
County and the Operator or pefse tPerson
making such payment shall receive a receipt
ther-efertherefore stating that the full amount
of taxTaxes, penalties and interest thereon
have been paid and that the lien is thereby
released and the record of lien is satisfied.
(Ord. 2005-012 § 1, 2005, Ord. 2004 0052005-00
§ 1, 2004�,-Ord. 95-029 § 1, 1995; Ord. 203-3 §
14,1975)
4.08.280. Refunds.
A. Operator's Reftinds. Whenever the amount of
any taxTax, penalty or interest has been paid
more than once or has been erroneously or
illegally collected or received by the taxTax
administrator under DCC 4.08, it—such
amount may be reftinded, provided a verified
claim in writing therefe herefore, stating the
specific reason upon which the claim is
founded, is filed with the Tax Administrator
within three years from the date of payment.
The claim shall be made on forms provided
by the Tax Administrator. If the claim is
approved by the Tax Administrator, the
excess amount collected or paid may be
refunded or may be credited-en_ggamst any
amounts then due and payable from the
Operator from whom it was collected or by
whom paid and the balance may be reftinded
to eaehthe Operator_or the Operator�s--his
administrators, executors or assignees.
B. Transient Refunds. Whenever the taxTax
required by DCC 4.08 has been collected by
the Operator, and deposited by the Operator
with the Tax Administrator, and it is later
determined that the tax -Tax was erroneously
or illegally collected or received by the Tax
Administrator, it may be refunded by the Tax
Administrator to the tmnaientTransient.
provided a verified claim in writing
therefea-therefore, stating the specific reason
on which the claim is founded, is filed with
the Tax Administrator within three years
from the date of payment.
(Qr-CZQ-05---OL2-§-.l,.2QQ5-z..Ofd. 2004 0052005-00
§ 1, 2004 Ord. 95-029 § 1, 1995; Ord. 203-3 §
15,1975)
4.08.290. Transient room t"Tax fund.
The Tax Administrator shall place all moneys
received pursuant to DCC 4.08 in the
tfansien ransient room taxTax fund.
(Ord. 2005-012 § 1. 29.05 --Ord. 95-029 § 1, 1995;
Ord. 203-3 § 16(l), 1975)
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EXHIBIT A
4.08.300. Recordkeeping.
Evef-y Opefater shall keep guest r-eeer-ds e
room sales and aeeetmfing books and
reeer-ds of the feem sales. All r-eeer-ds sha
be retained by the Operator fer- a peried-of
into being. _Evejy Operator shall, on a
curfentrent and onizoine basis. keeD Pauest
records, accounting books, records of room sales
records of room taxTax collected and remitted to
the County and a record of all Opperator fees
retained by Operator pursuant to DCC
4.08.120.D. All records shall be retained by th
Operator for a minimum period of three years
and six months after the record is created.
(Ord. 2005-012 § 1, 2�005- 0fd-.-2004-0052QQ54)Q
§ 1, 2004LOrd. 95-029 § 1, 1995; Ord. 203-3 §
16(2),1975)
4.08.310. Examination of records.
The Tax Administrator ' or any pefsenPgrson
authorized in writing by him—the Tax
Administrator, may examine, during
ne i4Eegqlar business hours, the books, papers
and accounting records relating to room sales of
any Operator after notification to the Operator
liable for the taxTax and may investigate the
business of the Operator in order to verify the
accuracy of any return made, or if no return is
made by the Operator, to ascertain and determine
the amount required to be paid.
(Ord. 2005-012 § 1, 2005LOfd. 2004 0052005 00
§ 1, 2004i:Ord. 95-029 § 1, 1995; Ord. 203-3 §
16(3), 1975)
4.08.320. Administration -Confidentiality.
It is unlawful for the Tax Administrator, or any
per -so Terson having an administrative or clerical
duty under the provisions of DCC 4.08 to make
known in any manner whatever the business
affairs, operations or information obtained by an
investigation of records and equipment of any
pefse iPerson required to obtain a
tffHisi mtTransient Oeccupancy registration
certificate or pay a tmnsi Transient
Qeccupancy taxiax, or any other pefsenl? rson
visited or examined in the discharge of official
duty, or the amount of source of income, profits,
losses, expenditures or any particular thereof, set
forth in any statement or application, or to permit
any statement or application, or copy of either, or
any book containing any abstract or particulars
thereof to be seen or examined by any
personPqrson; provided, that nothing in DCC
4.08.320 shall be construed to prevent:
A. The disclosure to, or the examination of
records and equipment by another County
official, employee or agent for collection of
taxTaxes for the sole purpose of
administering or enforcing any provision of
DCC , 4.08; or collecting takTaxes imposed
under DCC 4.08.
B. The disclosure after the filing of a written
request to that effect, to the taxTaxpayer
himself, receivers, trustees, executors,
administrators, assignees and guarantors, if
directly interested, of information as to any
paid taxTax, any unpaid taxTax or amount of
taxTax required to be collected or interest and
penalties; provided further, that the distfie
at4of a -y—C approves
each such disclosure and that the Tax
Administrator may refuse to make any
disclosure referred to in DCC 4.08.320 when
in his the opinion of the Tax Administrato
the public interest would suffer thereby.
C. The disclosure of the names and addresses of
any pefsenP�qrsons to whom
tFan Transient Ooccupancy registration
certificates have been issued.
D. The disclosure of general statistics regarding
taxTaxes collected or business done in the
County.
E. With reSDect to delinauent tfansientTransient
room taxTaxes, the disclosure of information
Muired in accordance with Oreg_on Revised
Statute 192.50207). or anv amendment of
said statute.
Page 13 of 14 - EXHIBIT A TO ORDINANCE -2004-M 2005-012,; 2002 039 12(04/200229IW200 � ( 03— /2005)
S:\Lega1\Finance\Roorn Tax Revision\Exhibit A to Ordinance 2004-005 - Chapter 4.08 - 3-29-
2005.doc&VLeeaWLnanee�R-eem Tax Revisien�Fxh_ih_it A to 1004 005 ChAnter 4 09 1 �Q 9005 dns
Revised on 7/16/2004
Revised 3/442-930/05
FX141RIT A
(Ord. 2005-012 § 1, 2005; OF&.2004-005NQ§:�W
§ 1, 2004 - -Ord. 95-029 § 1, 1995; Ord. 203-3 §
16(4),1975)
4.08.330. Appeals.
Any peFsenftrson aggrieved by any provisions of
the Tax Administrator may appeal to the Board
by filing a notice of appeal with the Tax
Administrator within twenty (4-20) days of the
Tax Aadministrator's decision. The Tax
Administrator shall transmit such notice of
appeal, together with the file of such appealed
matter to the Board who shall fix a time and place
for hearing such appeal. The Board shall give the
appellant not less than_len-1-10) days written
notice of the time and place of hearing of such
appealed matter.
(Ord. 2005-012 § 1, 2005, Ofd-.2004-005aQQ�-W
§ 1, 2004i:Ord. 95-029 § 1, 1995; Ord. 203-3 §
17,1975)
4.08.340. Unlawful acts -Penalty.
It is an k4aefieft a violation for any Operator, or
other pefsenP rson so required, to fail or refuses
to register as required in DCC 4.08, or -to fail or
refuse to furnish any return required to be made,
or -to fail or reftise to fumish a supplemental
return or other data records or information
required by the Tax Administrator, to fail o
reftise to submit to an audit by or on behalf of the
Tax Administrator -or to render a false or
fraudulent retum. No peFsenP rson required to
g—
make, render, sign or verify any report shall make
any false or fraudulent report, with intent to
defeat �or evade the determination of any amount
due required by DCC 4.08. Violation of any
provision of DCC Chapter 4.08 is a Class A
i,�,�Violation.
Ord. 2005-012 § 1, 2005; Of& 2004 0052-0�
§ 1, 2004 Ord. 95-029 § 1, 1995; Ord. 83-013 §
1, 1983; Ord. 203-3 § 19, 1975)
Page 14 of 14 - EXHIBIT A TO QRDINANQE-2�i 2005-0M 2002 039
SALegaI\Finance\Room Tax Revision\Exhibit A to Ordinance 2004-005 Chapter. 4.08 - 3-29-
2005.docSALeeaIW' e\Reem Tax Revisien�E�"bit A to Qrdin,�e 2004 005 Chapter- 4 08 3 29 2005.doe
Revised on 7/16/2004
Revised 3/4Q430/05